TRUMP refused to rule out taking Canada as the 51st state – despite Prime Minister Mark Carney vowing it is not for sale in today’s Oval Office showdown.

The US president would not fall in line, jibing Carney with “never say never” and insisting Canada needs the US more than it needs them.

Carney led his Liberal Party to victory in last month’s election, largely on his defiance against Trump’s threats against Canada.

After Trump again called Canada a “real estate opportunity” in the press conference, Carney reiterated that his country is categorically not up for grabs.

He said: “As you know from real estate, some places are never for sale – we’re sitting in one right now,” and again “[Canada] is not for sale and never will be.”

Trump acknowledged Canada had stepped up its military capability but could not help retorting with: “Never say never”.

However, he also stressed that the relationship between the US and Canada would persist: “No matter what happens, we’re gonna be friends with Canada.”

The chat then turned to tariffs, when Trump boasted: “[Canada] have to sign a deal with us. They want a piece of our market. We don’t want a piece of their market.”

The president added: “Think of us as a major luxury store.”

Carney fired back that Canada is the US’s largest client.

Once a close and friendly neighbour to the US, Canada’s mood towards the US has soured since Trump announced bruising tariffs and threatened annexation.

Trump has repeatedly stated his intention to bring Canada into the US as the “51st state” since his return to office in January.

But Carney has insisted this will never happen and made standing up to Trump a keystone of his election campaign.

Ahead of their meeting, Trump set the tone in a post on Truth Social, claiming “we don’t need ANYTHING they [Canada] have, other than their friendship”.

He wrote: “I look forward to meeting the new Prime Minister of Canada, Mark Carney.

“I very much want to work with him, but cannot understand one simple TRUTH — Why is America subsidizing Canada by $200 Billion Dollars a year, in addition to giving them FREE Military Protection, and many other things?”

Carney, who was previously governor of Canada and the UK’s central banks, has only been Canadian Prime Minister since March.

He succeeded Justin Trudeau, who had looked certain to lead his part to a catastrophic defeat against Canada’s Conservatives.

But Trump’s threats to Canada revived the Liberal Party’s fortunes in the polls, with Carney securing them another term in office.

He said in his victory speech that Trump “wants to break us so America can own us”.

Trump and Carney are expected hold talks in front of the media in the Oval Office ahead of a private lunch.

The escalating tariff row between the two nations is likely to be at the forefront of the meeting’s agenda.

It began when Trump announced a 25% levy on goods from Canada in February.

While the implementation of these tariffs was postponed in part, it has nonetheless deeply damaged the once close partnership between the neighbouring countries.

The trade dispute escalated with further US tariffs put on steel imports and aluminium in March and some vehicle imports in April – which included imports from Canada.

Ottawa responded to both with its own retaliatory tariffs.

It has even resulted in Canadian hockey fans booing the US national anthem before games and boycotts of American goods.

Some Canadians have also reportedly cancelled plans to travel to the United States in protest.

Carney said following Canada’s election: “Canadians elected a new government to stand up to President Trump and to build a strong economy.”

While Mark Carney had never held elected political office before becoming Prime Minister, he boasted extensive credentials as an economist and central banker.

He succeeded Justin Trudeau as Liberal Party leader and Prime Minister in March after Trudeau resigned following nearly a decade in office.

The Canadian Conservatives had been widely expected to win this year’s election before Trump’s tariff and annexation threats.

But in the end, the Liberals emerged victorious and Conservative Party leader Pierre Poilievre lost his seat.

While Trump has threatened to annex Canada on several occasions since his return to power, he recently hinted he does not expect to use military force.

“Something could happen with Greenland, I’ll be honest,” he told NBC News.

But he added: “I don’t see it with Canada. I just don’t see it.”

Trump has also signalled his intent to bring Greenland and the Panama Canal under American control.